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In a recent case, a taxpayer who returned income on a cash basis attempted to argue that notwithstanding he received a transfer of land in one income year as consideration for services performed in an earlier income year, that it was the value of the land at the time of performance of the services in the earlier income year that should be returned as assessable income

In our February 2009 Fiscal Watch we referred to a decision of the Federal Court in relation to whether certain supplies in relation to serviced apartments were input taxed, GST free supplies or taxable supplies